Corporate Finance; Taxation
Orihara, Masanori, 2024,"Election-Day Market Reactions to Tax Proposals: Evidence from a Close Vote," Pacific-Basin Finance Journal, 82, 102469 [WP version]
Orihara, Masanori and Takafumi Suzuki, 2023, "Windfalls? Costs and Benefits of Investment Tax Incentives due to Financial Constraints," Journal of Corporate Finance, 82, 102469 [WP version]
Orihara, Masanori and Arman Eshraghi, 2022, "Corporate Governance Compliance and Herding," International Review of Financial Analysis, 80, 102029 [WP version]
Kasahara, Akitada and Masanori Orihara, 2022, "Family Firms’ Dividend Policies: Evidence from a Japanese Tax Reform," Finance Research Letters, 102199 [WP version]
Orihara, Masanori, 2017, "Stock Market Listing and Corporate Policy: Evidence from Reforms to Japanese Corporate Law," Pacific-Basin Finance Journal, 43: 15-36 [WP version]
Orihara, Masanori, 2017, "Board Independence and a Shareholder's Commitment," Economics Bulletin, 37(2): 846-852
De Mooij, Ruud, Michael Keen, and Masanori Orihara, 2014, "Taxation, Bank Leverage, and Financial Crises," in Ruud de Mooij and Gaëtan Nicodème (eds.) Taxation and Regulation of the Financial Sector, MIT Press, 229-252 [IMF WP version]
Orihara, Masanori and Takafumi Suzuki, "Claiming Tax Incentives: Heterogeneous Impacts on Investment and Productivity"
Orihara, Masanori, "Corporate Assessments of Cash Sufficiency and Implications for Business Strategies"
Orihara, Masanori, "Reputation as a Shield: Corporate Governance Compliance and Firm Value during Crises"
Orihara, Masanori, "Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan"